UNIVERSAL REGISTRATION DOCUMENT 2023

4 CORPORATE SOCIAL RESPONSIBILITY (CSR)

Report by one of the statutory auditors on the declaration of extra ‑ financial performance

4.3 REPORT BY ONE OF THE STATUTORY AUDITORS ON THE DECLARATION OF EXTRA ‑ FINANCIAL PERFORMANCE

(Fiscal year ended 31 December 2023) PricewaterhouseCoopers Audit 63, rue de Villiers 92208 Neuilly ‑ sur ‑ Seine cedex

In our capacity as statutory auditors of Groupama Assurances Mutuelles (hereafter “Entity”) and in response to your request, we have carried out work aimed at formulating a reasoned opinion expressing a moderate assurance conclusion on the historical information (observed or extrapolated) of the consolidated declaration of extra ‑ financial performance, prepared in accordance with the procedures of the entity (hereinafter “Standards”), for the fiscal year ended 31 December 2023, (hereinafter respectively “Information” and “Declaration”), presented in the Group’s management report and established voluntarily in accordance with the provisions of Articles L. 225 ‑ 102 ‑ 1, R. 225 ‑ 105, and R. 225 ‑ 105 ‑ 1 of the French Commercial Code.

CONCLUSION

Based on the procedures we implemented, as described in the “Nature and scope of the work” section, and the information we collected, we did not identify any material misstatements liable to call into doubt the fact that the consolidated declaration of extra ‑ financial performance is consistent with the applicable regulations and that the Information, taken as a whole, is presented fairly and in accordance with the reference framework.

PREPARATION OF THE DECLARATION OF EXTRA ‑ FINANCIAL PERFORMANCE

The lack of a generally accepted and commonly used framework or established practice on which to base the assessment and measurement of information allows for the use of different, but acceptable, measurement techniques that may affect comparability between entities and over time. Therefore, the information must be read and understood with reference to the reference source, the significant elements of which are available on request from the Company’s head office.

LIMITATIONS INHERENT IN THE PREPARATION OF INFORMATION

The information may be subject to uncertainty inherent in the state of scientific or economic knowledge and in the quality of external data used. Certain information is sensitive to the methodological choices, assumptions and/or estimates made in preparing it and presented in the Declaration.

RESPONSIBILITY OF THE ENTITY

It is the responsibility of the management to:

voluntarily select or establish appropriate criteria for the preparation of information; ❯ voluntarily prepare a Declaration compliant with the legal and regulatory provisions, including a presentation of the business model, a description of the main extra ‑ financial risks, a presentation of the policies implemented to address these risks, and the results of these policies, including key performance indicators and the information provided for in Article 8 of Regulation (EU) 2020/852 (green taxonomy); ❯ prepare the Declaration by applying the entity’s reporting criteria as mentioned above; as well as ❯ implement such internal control as it determines is necessary to enable the preparation of information that is free from material misstatement whether due to fraud or error. ❯

The Declaration was prepared by the Board of Directors

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Document d’Enregistrement Universel 2023 GROUPAMA ASSURANCES MUTUELLES